I don't know if this would work in the Model S seats - I'll give Katzkin a call on Monday - but I saw this system today. Even if it required a good custom installer and several thousand dollars of work, that would be a lot cheaper for someone with a depreciated Model S than spending tens of thousands to buy a new one if/when the Model X's ventilated seats start showing up in the Model S. Supposedly has three levels of cooling and three levels of heating, and heats/cools both the seat bottom and top. And yes you'd have to get your leather perforated or have new leather installed. Here's a video of the installation - it starts around the 8 minute mark: Jeep Wrangler Interior - YouTube I use a really great custom interior installer in L.A. and I'm going to ask him if he can do these. Probably not a big deal to those in northern climates, but I would use them about 6 months out of the year down here in So Cal, and I've wanted cooled seats for years.